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Oct 16 1984

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Decided on : Oct-16-1984

Subject : Customs

Acts : Customs Tariff Act, 1975 - Sections 2 and 3; Finance Act, 1981 - Sections 47; Customs Act, 1962 - Sections 2(11), 2(12), 2(23), 2(27), 2(28), 7, 8, 12, 14, 15, 15(1), 16, 17, 25, 25(1), 29, 30, 31, 32, 33, 34, 45, 46, 47, 48, 68, 106, 110, 111, 113 and 115; Finance Act, 1980 - Sections 4(4) and 47; Customs Act, 1886; Customs Tariff Act, 1894; Sea Customs Act, 1878 - Sections 37, 57 and 86; Customs Rules; Customs Regulations

Reported in : 1985(4)ECC1; 1985LC554(Kerala); 1999(110)ELT474(Ker)

30, 31, 32, 33, 34.45, 46, 47, 48, 68, 106, 110, 111, 115; Finance Act, 1980, Section 4(4); Finance Act, 1981, Section 47; Customs Tariff Act, 1975, Section 3 ; Countervailing Duty; Notfn. Nos. 176/79-CUS., 186/79-CUS, 41/80-CUS., 75/81-CUS., 76/81-CUS. -

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May 17 2004

Vijay Industries Vs. Commissioner of Income Tax

Court : Rajasthan

Decided on : May-17-2004

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH

Reported in : (2004)190CTR(Raj)90; [2004]270ITR175(Raj)

the legal position examined by the Hon'ble Court is as it stood after the amendment made by the Finance Act, 1981, whereby Section 80AB was introduced.(i) Motilal Pesticides (I) (P) Ltd. v. CIT : [2000]243ITR26(SC) New industrial undertaking in … provides that out of profits and gains, income will be computed by taking into consideration the provisions of Section 30 to Section 43D of the IT Act. It means the 'profits and gains' is the figure, out of

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Nov 25 2004

iris Electronics (India) Pvt. Ltd. Vs. State of Jharkhand Through the ...

Court : Jharkhand

Decided on : Nov-25-2004

Subject : Sales TaxConstitution

Acts : Bihar Reorganization Act, 2000 - Sections 84 and 85

Reported in : 2005(1)BLJR581; [2005(1)JCR130(Jhr)]

In writ application WP (T) No. 31342/2001, the petitioner has prayed :-(i) For a declaration that the Bihar Finance Act, 1981 and the relevant rules framed therein and the notification issued in exercise of powers under the Act will … will continue to operate in the State of Jharkhand till any amendment is made under the provisions of Section 84 of the Bihar Reorganization Act, 2000.(ii) For a declaration that the benefit conferred to the industries by … Form 'Khha-I' dated 4.8.1999 (Annexure-5) valid for the period from 1.11.1997 to 30.10.2005. The petitioner on the basis of the same had been availing exemption

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Jan 18 1994

Collector of Customs, Madras Vs. Tungabhadra Fibres Ltd.

Court : Chennai

Decided on : Jan-18-1994

Subject : Customs

Acts : Customs Act, 1962 - Sections 15, 15(1), 59, 60, 61, 68 and 72; Customs Tariff Act, 1975

Reported in : 1994(46)ECC65; 1994(71)ELT655(Mad)

Customs Tariff Act, 1975, at the standard rate of 40% basic duty plus 5% auxiliary duty under the Finance Act, 1981, which were the rates prevailing on the date and the assessment was done at Rs. 18,86,133.80 and Rs. … for home consumption had been filed but that had not been properly appreciated by the learned Judge. 8. Section 68 of the Act provides for clearance of warehouse goods for home consumption and states that the importer … but did not clear that part of the consignment. The company on 30-3-1983, informed the Assistant Collector of Customs that though the duty towards part

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Feb 07 1984

Aluminium Industries Ltd. Vs. Union of India (Uoi)

Court : Kerala

Decided on : Feb-07-1984

Subject : ExciseCustoms

Acts : Customs Tariff Act, 1975 - Sections 2, 2(11), 2(13), 2(23), 2(25), 2(26), 2(27), 3, 12, 13, 14, 15, 18 to 24, 25, 30, 31, 32, 33, 34, 37, 45 to 49 and 68; Customs Act, 1962 - Sections 15(1) and 25(1); Finance Act, 1981; Central Excise Act

Reported in : 1984(2)ECC164; 1984(16)ELT183(Ker)

numbered as 75 and 76 were issued. The effect of the first, read with the provisions of the Finance Act, 1981 was to re-impose auxiliary duty up to 5%. And the effect of the second, rescinding the notification dated … which duty is leviable.'Sections 29 - 43 in Chapter VI contain provisions relating to conveyances carrying imported goods. Section 30 prescribes that the person in charge of the conveyance shall, within twenty-four hours of arrival at the customs

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Mar 15 1989

H. Shivappa Vs. State of Karnataka

Court : Karnataka

Decided on : Mar-15-1989

Subject : Trusts and Societies

Acts : Karnataka Co-operative Societies Act, 1959 - Sections 30, 30(1), 30A and 30A(1); Constitution of India - Article 226

Reported in : ILR1989KAR1741; 1989(2)KarLJ295

the matter of regulation of the Co-operative Societies incorporated under the Act. More so, when much of the finance of the societies is supplied by the State either by way of grant of as loans. But the … why action under Section 30A of the Act should be taken even though there is a provision under Section 30 of the Act for taking remedial action; that the power under Section 30A should be exercised only in

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Jan 29 1987

Parmanand Choudhary and ors. Vs. Smt. Shukla Devi Mishra and ors.

Court : Madhya Pradesh

Decided on : Jan-29-1987

Subject : Company

Acts : Companies Act, 1956 - Sections 53(2), 283(1), 397, 398 and 485; Companies (Court) Rules, 1959 - Rules 6 and 9

Reported in : [1990]67CompCas45(MP)

director. The M. P. Finance Corporation issued a notice dated April 13, 1981, demanding repayment of its loan with interest amounting to Rs. 4,89,608.14 as … the board of directors was called by respondent No. 1, on November 30, 1981, at the registered office which was attended by respondent No. 1, … Rs. 2,08,000. The said firm, Durga Pesticides, had taken a loan of Rs. 4,18,500 from the M. P. Finance Corporation and the liabilities were taken over by the company. Petitioners Nos. 1 to 3 and respondent No. … C.P. Sen, J.1. This is an appeal under Section 485 of the Companies Act, 1956, by the appellants/petitioners against rejection of their petition under Sections 397 and 398 of the Act, for

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Aug 06 1993

industrial Finance Corporation of India and anr. Vs. Shama Forge Co. L ...

Court : Delhi

Decided on : Aug-06-1993

Subject : Commercial

Acts : Industrial Finance Corporation Act, 1948 - Sections 30; Code of Civil Procedure (CPC), 1908 - Sections 34

Reported in : 1993IIIAD(Delhi)461; 51(1993)DLT381; 1993(27)DRJ199

D.P. Wadhwa, J. (1) A petition Civil Misc. (Main) 85/74 under section 30 of the Industrial Finance Corporation Act, 1948 (for short 'the Act of 1948') and two suits (Suit No. … rather protect the interest of Ubi as mortgagee to the extent mentioned above. (11) Suit NO. 430 Of 1981: This suit was filed by Khanna & Company, B.K. Khanna and K.N. Khanna as plaintiffs on 16 May

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May 02 1989

industrial Finance Corporation of India and anr. Vs. Century Metals Li ...

Court : Delhi

Decided on : May-02-1989

Subject : Commercial

Acts : Industrial Finance Corporation Act, 1948 - Sections 30 and 41A

Reported in : 1(1989)DLT550

Santosh Duggal, J.(1) Industrial Finance Corporation of India, (IFCI for short), a statutory body established under the Industrial Finance Corporation Act, 1948 (hereinafter … called upon respon dent No. 1 by its notice dated 7th August 1981 to pay forthwith a sum of Rs. 24,07,802.06 which has become due … petitioner No. 1, sets out following facts, that have necessitated a petition to this Court, invoking provisions of Section 30 of the Act , M/s. Century Metals Ltd., a company incorporated under the Companies Act, 1956 (hereinafter referred

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Apr 04 1991

M/S. Orissa Cement Ltd. and ors. Vs. State of Orissa and Others

Court : Supreme Court of India

Decided on : Apr-04-1991

Subject : Other Taxes

Acts : Orissa Cess Act, 1962 - Sections 5, 6, 7 and 10; Constitution of India - Articles 32, 136, 142, 226, 245, 265, 301 and 304; Madhya Pradesh Upkar Adhiniyam, 1982 - Sections 11; Orissa Mining Areas Development Fund Act, 1952 - Sections 3, 4, 5; Local Mines Labour Welfare Fund Act, 1947; Madras Panchayats Act, 1958 - Sections 115(1) and 116; Orissa Cess Rules, 1963 - Rule 6A; Orissa Municipal Act, 1950; Orissa Grama Panchayats Act, 1948; Orissa Panchayat Samiti and Zila Parishad Act, 1959; Orissa Grama Panchayat Act, 1964; Bihar Finance Act, 1981; Bihar Finance Act, 1982; Madhya Pradesh Upkar Adhiniyam, 1981; Madhya Pradesh Upkar (Sanshodhan) Adhiniyam, 1987; Madhya Pradesh General Clauses Act, 1957 - Sections 24-A; Madhya Pradesh General Sales Tax Act, 1958 - Sections 3; The Ma

Reported in : AIR1991SC1676; JT1991(2)SC439; 1991(1)SCALE617; 1991Supp(1)SCC430; [1991]2SCR105

introduced in Section 4 of the Act by an ordinance of 1975. It was amended by the Bihar Finance Act, 1981 and then by the Bihar Finance Act, 1982. The definition as amended, w.e.f. 1.4.1982, by the latter reads … Ltd. v. State of Bihar [1979] 27 B.L.J.R. 64 and Tata Iron & Steel Co. v. State (C.W.J.C. 30/1978 decided on 15.5.84, the subject matter of C.A. 592/86 before us); in Orissa, Laxmi Narayan Agarwala v. State

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